Sacramento Municipal Code § 3.136.470 Surplus or deficit-Effect on next assessment

If there is a surplus or a deficit in the fund of an assessment district established pursuant to this chapter at the end of any fiscal year, the surplus or deficit shall be carried forward to the next annual assessment to be levied within such district and applied as a credit or a debit, as the case may be, against such assessment. (Prior code § 85.09.900)

If there is a deficit in the fund of an assessment district established pursuant to this chapter during any fiscal year, the city council, from any available and unencumbered funds of the city, may provide for:

A. A contribution to the fund;

B. A temporary advance to the fund and direct that the advance be repaid from the next annual assessments levied and collected within the assessment district. (Prior code § 85.09.910)